Page 17 - COMBINED QUESTIONS AND ANSWERS - EDITION 2019 - PART II_Neat

Q-48: The Authority for Advance Rulings (AAR) is located at
(i) Chennai
(ii) Mumbai
(iii) Kolkata
(iv) New Delhi

A-48: iv - New Delhi
Q-49: Explain the composition of Advance Rulings Authority
A-49: The Authority is a high level quasi-judicial body headed by a retired judge of the
Supreme Court of India. Besides the Chairperson, there are two Members, who have wide
experience in technical and legal matters, namely :-
(i) An officer of the Indian Revenue Service (Customs and Central Excise), who is
qualified to be a Member of the Central Board of Excise and Customs.
(ii) An officer of the Indian Legal Service who is qualified to be an Additional Secretary
to the Government of India.
Q-50: Explain the powers of Advance Rulings Authority
A-50: (i) The Authority shall have the power to hear and determine all applications and
petitions.
(ii) The Authority may, if any difficulty arises in giving effect to its order/advance ruling,
either on its own or on a petition made by the applicant or the Commissioner within
a period of three months of noticing the difficulty, by appropriate order remove
such difficulty, and pass such other order as it considers just and necessary in the
circumstances of the case.
(iii) The Authority may reopen the hearing of any case, before pronouncement of its
order/advance ruling, for sufficient cause.
(iv) The Authority may, in an appropriate case, direct -

(a) Examination of any records and submission of report;
(b) Conduct of any technical, scientific or market enquiry of any goods or
services and submission of report and may also call for reports from experts
and order such further investigation as may be necessary for effectual
disposal of the application.
(v) The Authority shall have all the powers of a civil court in regard to the
following matters, namely:-
(a) Discovery and inspection;
(b) Enforcing the attendance of any person and examining him on oath;
(c) Issuing commissions; and

(d) Compelling production of books of account and other records.
Q-51: Explain the proceedings of Advance Rulings Authority
A-51: The following proceedings of Advance Rulings Authority are:
(i) When one or both of the Members of the Authority other than the Chairperson is
unable to discharge his functions owing to absence, illness or any other cause or in
the event of occurrence of any vacancy or vacancies in the office of the Members,

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